Required information [The following information applies to the questions displayed below.] Suresh Company reports the following segment (department) income results for the year. Department M $ 66,000 Department N. $ 38,000 Department 0 $ 59,000 Department P $ 45,000 Department I $ 31,000 Total $ 239,000 Sales Expenses Avoidable Unavoidable Total expenses Income (loss) 11,300 53,000 64,300 $ 1,700 38,200 14,400 52,600 $ (14,600) 23,300 4,500 27,800 $ 31,200 15,500 31,200 46,700 $ (1,700) 40,500 11,900 52,400 $ (21,400) 128,800 115,000 243,800 $ (4,800) b. Compute the total increase in income if the departments with sales less than avoidable costs, as identified in part a, are eliminated. Total increase in income